I lived in NM and went to school in AZ until September when I moved to CA to stay. I have income from all three states. I was physically present in NM for 159 days, AZ for 87 days, and CA for 119 days. I know I am a nonresident for AZ. I thought I was a resident of NM for 2020 taxes and a Part-Year Resident in CA. NM was my domicile while I was in AZ, but I was not physically present in NM for 185 days. To be a resident of NM it needs to be your domicile (which it is no longer) or you have to have been physically present for 185 days or more. For tax purposes, am I resident of CA or NM?
